The Role of Voluntary Disclosure in consolidating Trust in Financial Reports of the Listed Companies of Damascus Securities Exchange (A Field Study)

This Research aims to study the role of voluntary disclosure in consolidating trust in financial reports. To achieve this goal, a questionnaire was used as a tool in gathering the necessary data. The questionnaire was distributed to the two samples of the study; 48 questionnaires were distributed to the external auditors accredited by SCFMS, and 44 were distributed to the internal auditors in the listed companies of DSE. Of the returned questionnaires, there were (40, 36) returned from the first and second sample by turns. SPSS was used in analyzing the data and testing the hypothesis. The research found that the voluntary disclosures effectively consolidate the trust in the financial reports of the Listed Companies of DSE, and there were no material differences between the opinions of the two samples.

Evaluating the Procedures of Detecting Creative Accounting Techniques in Syrian Shareholding Companies by the External Auditor: A Field Study

The main objective of this research is to identify the reality of implementing creative accounting techniques in Syrian shareholding companies, and evaluating the procedures of detecting them by the external auditor. To achieve this objective, a field study is conducted by using a questionnaire to collect data from auditors accredited by the Finance Ministry and authorized to audit shareholding companies. The questionnaire is distributed to 300 out of 493 auditors. 125 copies are returned, and 115 of them are suitable for analysis. This study concludes that Syrian shareholding companies implement techniques of creative accounting with varying rates. compared to other techniques, Off-Balance Sheet Financing technique is ranked first in implementation. This research also shows that the external auditor does pay enough attention to implementing the procedures of detecting creative accounting in Syrian shareholding companies.

Factors Affecting Competitive Ability of the Syrian External Auditor: Field Study

The main objective of this research is to identify the Factors Affecting Competitive Ability of the Syrian External Auditor. To achieve the objective of this research, a field study was conducted by using a questionnaire to collect data from the population of the study which is composed of auditors accredited by the Finance Ministry, and authorized to audit shareholding companies. The questionnaire was distributed to 275 out of 493 auditors. 117 copies were returned, and 115 of them were suitable for analysis. The researcher concluded that the Factors Affecting Competitive Ability of the Syrian External Auditor, is the level of audit quality, the preexistent degree of International Accounting Standards, operation of auditors fees definition, size firm, and non audit services, and social influence of accounting firm, industrialist specialize of auditor, and the exist of audit committee at the client.

The Role of Auditor in Measuring the Relationship Between Creative Accounting Techniques and Their Motives in the Syrian Shareholding Companies (A Field Study)

The study aims to determine the level of the relationship between creative accounting techniques applied in shareholding corporations and their motivation through a field study that was undertaken on the auditors of shareholding companies. To achieve the objective of this study, a questionnaire was designed as a tool to collect data from the population of the study which is composed of auditors appointed by the Ministry of Finance, and authorized to audit shareholding companies. The questionnaire was distributed to 300 out of 493 auditors. 125 questionnaires were returned, and 115 questionnaires were suitable for analysis.. The study showed difference in estimation of external auditor of the degree of application of Syrian companies for creative accounting techniques in preparing financial statements due to scientific qualification, the certificate of professional accounting, and accounting specialization. And a stronger relationship appeared between the influence technique on the items of the financial position statement and the motivation to achieve specific figures of profit, and the relationship between political costs avoidance and the technique of influence on income statement got the second highest on the level of power. Correlation results between management techniques and their motivation showed that to achieve a certain motive, management might follow more than one technique, they may apply, for example, a technique that influence the items of statement of financial position, statement of cash flows, off-balance sheet financing, in order to achieve specific figures of profit.